July 17, 2006 |
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Earthworks Entertainment, Inc. |
Item 4.02 Form 8-K/A
To Whom It May Concern:
We have read and agree with the statements under Item 4.02 of the Form 8-K/A (Amendment No. 1) report dated June 30, 2006.
Very truly yours, | |
/s/ Rosenberg Rich Baker Berman & Co. | |
Rosenberg Rich Baker Berman & Co. |